Charity number SC025645
CHRISTIAN oufREACH CENTRE (ABERDEEN)
Working Name- The Junclion Church
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR TO 31 MARCH 2025

CHIUSTIAN OLrrREACH cEN￿E {ABERDEEN)
REPORT OF THE TRUSTEES
FOR THE YEAR TO 31 MARCH201fj
The Trustees have pleasure in Pr￿enting the Annual Report and Financial Statements of the Charity for the
year ended 31 March 2025.
Objertives:
The pritne obFctsves of Christian OutreAch Ceiitre (AEErdeen). as set out in the constitution, are..
The adV￿￿ernent of the Qhristian faith in aCcordaj￿ with the d(KtrIn￿ set out in the constitutio
The relief of ￿[50￿ who are in conditio1￿ of need, hardship, distress or who are aged or Sick.
The adVa￿ement of education on the basis of Christsan principks.
Activities and Achievements..
Reachin
Alk3rdeen
otland
Sunday Church Meetlngs - The church currently holds one regular service on Sunday. startiiig at 10.30am
with occasional Sunday eveiiing meetings and special events as planned by the chutch leadership. The
LFiurLli serviLth offer wotshlp, Preathlng/￿achfing of blbllcal and life principles ￿'Ving instrnction for daiIy
livtng for the cliurch meM￿r& Noii-memkrs are always wekome.
The aim of the church services is to connect man to God and to one another. The church Service also allows
opportunity for upand<oming leaders in the church to develop their personal gifting and calling,
Mid-week Groups - These are run within thc church. they have been instrumental in the daily life of the
church over a long pericrtl. I leld on an ev￿lIng during the week, they provide encouragemenL support and
fello￿,￿hiP to all church mem￿r5 and awKiates. It is an aim ot the church that everyone should attend and
be supported by a Mid-Wt*k Group so that pastornl cuver can k given to all the church grows.
Children'8 Church - The lunction Kids, geaTed towards the agts of &ll and Junction Tots, geared towards
the agts of 1-5 a￿ *rvices provided in parallel to the Sunday morning service in the church, Thi4 ministry
emphAsises the teachings and stories from the Bible, illustraied by arts and crafts, multimedia, songs and
gaii)es.
Youth - This is a group geared toward5 the ages of 12-17 and aims to strengthen relationships among those
of this age group, providing a more relevant environment geared towards their emotional and spiritual
nl￿￿. The young ￿P]e meet their friends and get relevant biblical teachin& garn￿ etc. and gain
experience expr￿]ng themselves and developing their giftings and callin8.
Young Adult4Student Outreach - Young Adults are geared towards the ages of I&X) and meet every
week. Student Outreach includes young adults creatins connections and networking with the students of
this aty to help them feel welcome and at home in Al￿rdeen.
Route 66 - TEadership training acaderny to facilitate personal development within the chunh and enable
people to gain breakthrough in their lives through coathing and trauung whilst cguippin8 future leaders
which will ultin￿telY help to facilitate church 8TOWth.
Reachin
Nations
DenmaA<, Malta & Other Countries - Relationshi
s have Iwi forged with a church netWOTk in Derun￿k
and a Ma]tese church whereby Pastors
pton and teams under them have gone by
invitation to the% countries to rninister to local congresations and give e￿ouragement through teaching
and ie5timonieg etc.
International ministry Visits by Pastor5
underlaken when invited. The visits are tr)
encourage and SUPFKJrt the local churches iii
at1vi￿ and to train up people
to }￿tter advan￿. in their C.hristiAn life and in leadership. Trips to other countries are considered essential in
bringing ]ife, hope and sourd biblical Principles iD con%reEatsons in the areas.
Training
tnverness.
akn oversee and support the Junction Church
Ten￿ for training and developnientof their role.
tlgn
tern¢itso
cu

CHRISTIAN oufREACH CENfRE (ABERDEEN)
REPORT OF THE TRUSTEES (cowr)
FOR THE YEAR TO 31 MARCH 2025
Procurement and Refurbishment
t)uring the year new chairs were purchased for the auditorium at a cost of £Z050 and a Clavia Nord piano
was purchased for £2,059 with funds donated by a rnem￿r of the congregation. General upkeep of church
and manse buildings was undertaken throughout the year as required at a cost of £3534.
Finanaal ￿vIew.
The flnancial statements present the financial activities and position of the Charity for the year to 31 March
2025 compared to the prior year then ended 31 March 2024.
During the year to 31 March 2025, Christian Outreach Centre (Aberdeen) received income of £301,291
(2024: £202,269) and expended £228247 (2024: a84S(fj). This resulted in a net surplus of £72,944 (2024:
£17,706).
Reserves policy.
The church has a target of keeping at least one month of runnin8 Cost in reserve. Although the majority of
fundtng comes direct from donations, the church has a long track record of maintaining a steady level of
funding through the congregational giving.
The reserve5 will be used in situations where changes in circumstances impact ￿gUlar income streams to
ensure continuation of service and to provide an appropriate level of security to employees of the church.
The reserves may also IE used for Maintenan￿ of the building or to improve Servi￿ where an investment
would exceed regular income but improvement is necessary. The trustees will continue to review this
requirement annually.
The Charity had a net reserve of £686,247 as at 31 March 2025 (2024: ￿13￿3), £3,695 of which are
restricted (2024: £4￿7) and £682,552 are unrestricted (2024: £h08,466).
Risk management..
The Trustees assess the major risks to which the charity is exposed on an ongoing basis and, as a result of
this process, eslabli5h Pro￿dureS to mitigate those risks that are identsfied. A risk and opportunity matrix
i5 mainiained in order to assist in managing and miti8ating risk8.
Financially the church mortgage and the pastors and staff wages are the largest expen5e/commitment the
church processes each month, totalling around aO,6tK) in 2024/25. Approximate monthly expenses total
£17,200 in 2024/25. Issue5 which could cause a loss of revenue and potentially affect the payment of these
bills include:
A church split
A lawsuit taken out against Christian Outreach Centre (Aberdeen)
tA)ss of church building for a period due to unforeseen circumstances
LA)ss of church manse for a period due to unforeseen circumsiances
Death/suslained absence of senior pastors.
In order to mitigate these risks, the church does have Insuran￿ through Church of &otland Insurance
Company (church building), Kingdom Bank Insurance Brokers (manse) and K￿gan & Pennykid (legal
expenses) for most situations which could occur. This policy is reviewed periodically to ensure it captures
the requirements of the church. The review of the insurance policies will k undertaken as part of the risk
a&sessment process. In particular, the church's leadership and succession development has proved effective
In providing structure for church growth and minimising many of the risks arising.
Structure, Governance and Managementr.
Christtan Outreach Centre (Aberdeen), ￿025645 was founded as a church and registered as a charity in
November IW6. It is esiablished as an Unincorporated Association and is governed under the terms of its
constitution dated August 2000. In 2011 the working name of"The Junction Church" was adopted.
Trustees are all appointed at the AGM by nomination of the Chair and seconding by the Mem￿TS to
manage the affairs of the charity. TTaining/advice is periodically requested through several in-house
memlErs of the church and connected PTofe55ionaLs with leadership training skiILs. The church has access
to business professionaIs who can advise on the ￿st operating practi￿5 in different area5 of its activities.
The trusiees are committed to improvement of internal processes. This includes timeous submission of
R year end reporLs and accounts.

CHRISTIAN oufREACH CENTRE (ABERDEEN)
REPORT OF THE TRUSTEES (CONT)
FOR THE YEAR TO 31 MARCH 2025
Day tu cl¢1
n(
T I'U 111]jll 7 uf the church is undertaken on a full Èiii)v l)A41
or Pastor). They are assisted b
Ssisthnt Pastor
part time since
LEadership Team who Serve in a voluntary capacity.
ators ar
huTch Accounts Administrator-
Administrator - part time). In addition
(ioks after media production on a part-lime basi&
All major decisions for the church are referred to the trustees who meet on a regular basis to discuss the
situation of tIE church.
(￿nIOr Pastor/Chair)
'15SLStant P&stor - part time) and
previously voluntary) and a Core
Llc)
art ttme) and
the part-tinic c
iurc
cleaner anl
Churth memlws regularly volunteer to assist with the thurch functions with church meetings includllig
voluntary services from musicians, Ushers, chiidcare workers (in compliance with child protsrtson
legislation) and café staff. For sn)all groups during the week and for special occ&sio]LS, voLunteers
contribute to leading and administerin8 their needs on an onsoing basis.
The church providos training to facilitate this voluntary work and support voluntr£Ys in their own
developmental nL*ds. A structure ts in place tu monitor the quallty of the voluntary servlces provlded and
to eI￿re that support is available.
Plans for future.
The long term stratesy will ￿ to move to a larger principal addresg in or arouiid Aberdeen which has the
aEnenitieb and parking avaikble to facilitate current future church requiremen
Reference and admi￿tratiVe InfOrn￿tion.
Charity name:
Working name:
OSCR re8iStration number:
Truste.p.s:
ChTlStian Outreach CentTe (Aberdeenl
The Junction Church
SC025645
Principal address:
Independent
Examiner:
Principal Bankers:
40 Albyii Place
Aberdeen, ABIO IYN

CHRISTIAN 0￿REACH CENfRE (ABERDEEN)
REPORT OF THE TRUSTEES (COND
FOR THE YEAR TO 31 MARCH 2025
Statement 0£ Trustees, Responsibilities
The Trustees are responsible for preparins tt￿)r Annual Report and the Financial StatetnenL8 in accordar
with applicable law and Uniled Kingdom Accountins Slandards {UK GAAP).
The law applicable to chariti&g in Scotland rquires the Trust&s to prepare fuiancial statements for each
financial year which give a true and fair view of the charity's financial activities during the year and of its
financial position at the end of the year. In preparing financial statements which give a true and fair view,
the Trustees are required to:
selLYt suithble accounting policies and apply them consistently.
observe the methods and principles in the Charities g)RP;
make judgements and estimates that are Teasonable and prudent
state whether appIicable accounting standards have Iwn followed, subiect to any material
departures disclosed and explained in the financ￿ staternents; and
prepare the financial statements on the g05ng concern basis unless it is inappropriate to presume
that the charity will continue in operation.
The TTUStees are resFKJnsible for keeping accounting rtxords which disclose with reasonabIe accuracy the
financial positson of the charity and which enable them to ensure that the financial statements comply
with the applicable law and regulations. They are also responsible For safeguarding the assets of the
charity and hen￿ for taking rcasonable steps for the prevention and detection of fraud and other
irregularities.
.AF'prnvcd oii Erhiilf rjf thp Tnistvr
DaiE.

CHRISTIAN oufREACH CENfRE {ABERDEEN)
sTATEmE￿r OF FINANCIAL AcrtVlTIES
FOR THE YEAR ENDED 31 MARCH 2025
General
Fund
Restricted
Funds
Total
2025
General
Fund
Restricted
Funds
Total
2024
Income and endowments fronL
Donations and legacies (note 2)
Grants awarded
Charitable activities (note 3)
Interest received
269,491
17.<y)7
287,488
I89￿0
2.856
3,500
3,927
192,686
3500
5.517
566
12,574
1229
12,574
1229
1,590
566
Total income
283,294
17.997
301291
191,986
10283
202.269
Expenditure o
Charitable activities (note 4)
Investment management
Governance
Other (depreciation)
187,027
11,446
iOJ60
4,272
I4￿2
201￿69
11.446
iOJ60
4,672
154,813
12.522
8364
3,198
160.038
12,522
8,364
3,639
441
Total expenditure
213.105
15.242
228J47
I78￿97
Is4￿63
Net income/(expenditure)
70,189
2,755
72,944
13,089
4,617
17,706
Transfers between funds
3￿97
(3A97)
Net movement in funds
7&L086
(1,142)
13J189
4￿17
17.71
Reconciliation of funds:
Total funds brought forward
4.837
6133￿3
595J77
220
595,597
Total funds carrted forward
682552
3.695
686.247
4837
613.303

CHRISTIAN oufREACH CENTRE (ABERDEEN)
BALANCE SHEEf AS AT 31 MARCH 2025
Ceneral
Fund
Restricted
Funds
2025
2024
ASSEfs AND LIABIL￿lEs
Fixed assds
Tangible assets (note 6)
684,373
1,600
685,973
685,756
Current assets
Debtors (note 7)
Cash at Bank and In hand
7,9)3
102,885
110,878
7,993
104,980
112,973
4.439
50,970
55,409
2,095
2J)95
Current liabilities
Creditor5 due wii]iin one year (note 8)
28,983
28,983
6,994
Net Current Assets
SI￿95
2JJ95
83,990
48.415
Total assets less curreni liabilities
766,268
3,695
769,963
734.171
Creditors: falling due after one year
(note 9)
83,n6
83,716
I20￿68
NET ASSErs
682,552
3.695
686,247
613J03
REPRESENTED BY:
Restricted Funds (note 12)
Unrestrlcted Funds (note 12)
3,695
682,552
4,837
686,247
613,303
,*/,,/2S

CHRISTIAN oufREACH CENfRE (ABERDEEN)
NOTES TO THE AccouNrs
FOR THE YEAR TO 31 MARCH 2025
BASIS OF PREPARATION AND ACCOUNTING POLICIES
1.1 Basis of Preparation
The Financial Statements have b&n prepared on a going concern basis under the historical
Cost convention and in accordan￿ with the Charities and Trustee Investment (Scotland) Act
2005, the Charity Accounts (Scotland) Regulations 2006 (as amended). Section IA "Small
Entities" of the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS102) and the Charities SORP (FRS102) second edition issued October 2023.
Exemption is taken from the requirements of FRS 102 to prepare a Cash Flow Statement on
the grounds that it is a small entity.
1.2 Accounting Policies
The principal accounting policies, which have been applied consistently, are set out below.
Encoming Resources
All incoming resources are credited to the SOFA when the charity is legally entitled to the
income and the amount can be quantified with reasonable certainty.
Resources Expended
All expenditure is accounted for on an accruals basis and is recognised when there is a legal or
constructive obligation to pay and has been classified under headings that aggregate all costs
related to that category. Where costs cannot be directly attributed to particular headings they
have been allocated to activitie5 on a basis consistent with the use of resources.
Tangible Fixed A$$ets and Depreciation
All tangible fixed assets are initially recorded at cost. Assets are capitalised if they have a
useful life of more than one year, Depreciation is provided at the following annual rates in
order to write off each asset over its estimated useful life:
Furniture and equipment
20% straight line
Motor vehicles
20% straight line
Depreciation is not charged on buildings. In the opinion of the trustee5, the value of property
is expected to increase over time and therefore depreciation is not considered appropriate.
Debtors and Creditors
Debtor5 and creditors with no stated interest rate and receivable or payable within one year
are recorded at transaction price. Debtors arising due to notification of funding awards are
recorded in line with the award amount, whether due within or after the end of one year,
Fund Accounting
For the purpose of the Statement of Financial Activities, funds are defined as follows:
Unrestricted funds comprise grants and other income received for the objectives of the
Charity without further specified purpose and are available to be used at the discretion of the
Trustees.
Restricted funds comprise grants and other income which has been received for the objectives
of the Charity for a purpose specified by the donor or when funds are raised for particular
restricted purposes and must only be appEied for the purpose specified.
Taxation
Christian Outreach Centre (Aberdeen) is recogni5ed as a charity for the purpose of applicable
taxation legislation and is therefore not subject to tax on its charitable activities. The charity is
not registered for VAT and expenditure therefore includes irrecoverable input VAT.
Donated Senriees and Facilities
Donated services and facilities are recognised as income when the charity has control over
them and related conditions have been met. They are recognised on the basis of the value to
the charity being the amount the charity would have been willing to pay for services or
facilities of equivalent economic benefiL A corresponding amount is recognised as
expenditure in the period of receipt.

CHIUSTIAN oirrREACH CEiwfRE {ABERDEEN)
NOTES TO THE ACCOUNrs
FOR THE YEAR TO 31 MARCH 2025 (cont)
INCOME FROM DONATIONS AND LEGACIES
General
Fund
Restricted
Funds
Total
2025
Total
2024
Tithes and offerings
Gift Aid recoverable
Donations
Special offerings & sponsorship
224,165
40,030
950
225,115
40,030
16,155
6,188
287,488
160,625
29,205
16,155
892
17,997
5,296
269,491
2,856
192.686
Of the £192,686 of income from donations receivable in 2024, £189,830 was for the General
Fund and £2,856 was restricted.
INCOME FROM CHARITABLE A￿1VITIEs
General
fund
Restricted
funds
Total
2025
Total
2024
Conference and school fees
Sale of books, etc
Outreach programmes
5,530
2,135
4,909
12,574
5,530
2,135
4,909
12,574
3,881
916
720
s￿17
Of the £5,517 of income from charitable activities receivable in 2024, £1,590 was for the
General Fund and £3,297 was restricted.
EXPENDITURE ON CHARITABLE AcfiviTIES
General Restricted
fund
fund$
Total
2025
Total
2024
Church improvements
Salaries and staff costs
Manse improvements
Church resources
Sunday services
Cleaning
SpeciaK offerings -
Leaders, expenses
Rent, rates and insurance
Heat, light and power
Equipment maintenance and hire
Telephone
External conferences
Stat./printing/post/computer
Visiting minister accom.
Travel and motor insurance
Youth and young adults
Hospitality and catering
Subscription8
Other (conf.fees, leadership train)
Events
Other ministry activities
Financial charges
1,512
86,979
2,022
1,536
3,801
6,804
3,404
6,051
9,566
17,447
4,814
1,339
8,762
914
6,386
8,583
998
1,672
5.850
2,343
2,688
I,n4
1,842
187,027
1,512
86,979
2,022
1,536
3,801
6,804
16,192
6,051
9,566
17,447
4,814
1,339
8,762
914
6,386
8,583
998
1,672
5,850
1,438
59,566
4,557
1,146
6,656
4,455
7,697
12,184
7,027
20,651
4,139
1,274
1,579
1,826
4,608
3,857
653
3.498
4,725
3,827
3,615
12,788
2,688
3,768
1,842
201,869
2,054
1.060
160,038
14,842
Of the £ 160,038 of expenditure on charitable activities for 2024, £154,813 was from the
General Fund and £5.225 was from Restricted Funds.

CHRISTIAN oiJfREACH CENTRE (ABERDEEN)
NOTES TO THE ACCOUNTS
FOR THE YEAR TO 31 MARCH 2025 (eont)
STAFF COSTS AND NUMBERS
2025
2024
Wages and salaries
Employer NI costs
Pension contributions
82,292
56,304
4,687
86,979
3,262
59.566
Average number of employees during the year
No employee received emoluments of over £60,000 during the year (2024 - Nd)
& TANGIBLE FIXED AssErs
Freehold
property
Motor
vehicles
Furniture &
equipment
Total
Cost
At l April 2024
Additions
Disposals
At 31 March 2025
675,020
20,4n
113,059
4,889
(68,323)
49,625
808,550
4,889
(68,323)
745.116
675,020
20,4n
Depreciation
At l April 2024
Disposals
Charge for year
At 31 March 2025
20,471
102,323
(68,323)
4,672
38,672
122,794
(68,323)
4,672
59,143
20An
Net book value
At 31 March 2025
675,020
10,953
685.973
At 31 March 2024
675,020
10,736
685,756
DEBTORS
2025
2024
Other debtors
Prepayments and accrued income
2,000
5,993
7,993
2,000
2,439
1.158
CREDITORS: amounts falling due within one year
2025
2024
Bank loans and mortgages
Other taxes and social security costs
Accrued expenses
24,140
1.346
3,497
28,983
776
6,218
6,994
CREDITORS: amounts faIlAng due after one year
2025
2024
Bank loans and mortgages
83.n6
120,868

CHRISTIAN OUTREACH CEwfRE (ABERDEEN)
10
NOTES TO THE ACCOUNTS
FOR THE YEAR TO 31 MARCH 2025 (cont)
IIX TRUSTEES, RFMUNFRATION
During the yea
'as employed as Senior Pastor and received a salar
(2024 - ll7￿34) p u> coiitTibutions of £1,904 (2024 - a.427). In addition
received accommodation free of Charge at a cost to the church of £11,137 (2024 -
The church also reimbursed
or travel and similar expenses of £5,964(2024-
£5,908) incurred in the perf
uties as Senior PastOT plus telephone and internet
costs of £334 (2024- £311).
During the yea
Ssistant Pas
of a9,036 (2024 -£17,339)
plus pension cciii
In addition
Leived contributions
towards rent of £780 {2024 - £780) as reimbursL
his home for church
activities and was reimbursed for travel and similar expenses of ri.n2 (2024- nil).
No other trustee received any remuneration or expenses from the churth.
of£?3 795
11. RELATED PARTIE,S
During the year
£23,795 (2024 - L
The church also reimbursei
£4.897) incurred in the perf
costs of £334 (2n24 . ￿11)
Durin8 the yec1
.Issistant Piislnr rerfliVI'(I li .salAry of £10,311 (2024 - nil) plus
pension contribu
li addition
eceived contributions towards her
rcnt of £780 (2024 - £780) as reimbursemen
or
IL, USL U
cr home for church activitics and
was reimbursed for travel and similar expense5 of £1,712 (2024 - nil).
ras employed as Senior Pastor and received a salary of
Cili.4j()11 c()Iili ibutions of £1,904 {2024- a,3(M))-
)r travel and similar expenses of £6,078 (2024 -
uties as Senior Pastor plus telephone and internet
us
rnian
IZ FUNDS
Balance at
01.0&24
Income Expenditure
Transfers
Balance at
31.03.25
Unrestricted funds
General fund
Pensions fund
608,466
283,294
(213,105)
(16,103)
20,0(KJ
3,897
662,552
20,OCM)
682,552
608.466 283,294
(213,105)
Restricted funds
Hope House
Red Frogs
Grants received
Drurns and roof
Special off./events
Love offerin85
Missions
Piano
Welfare fund
Youth conference
100
240
1,659
1,977
i(x)
118
(122)
(1￿59}
(1,977)
(861)
12,478
1,367
2,000
950
892
17,997
(12,478)
(1,040)
(400)
327
1.600
1,550
6tM)
(892)
(15,242)
4￿37
(3￿97)
3,695
613J03
3ffl.M (228J4
686247
Explanation of funds
The General Fund comprise5 all income and expenditure relating to the activities of the
charity, other than those for which funding is restricted.
The Pensions fund is comprised of amounts provided in the past to assist with pension
funding which the trustee5 have now decided to designate for this purpose.
Restricted funds are comprised of donations received for specific stated purposes or for
passing on to other organisations. The balances represent the amounts not yet applied to these
stated purposes or which remain undepreciated if restricted funds are used to purchase asseis.

CHIUSTIAN oufREACH CENTRE {ABERDEEN)
li
NOTES TO THE ACCOUNTS
FOR THE YEAR TO 31 MARCH 2025 (cont)
13. ANALYSIS OF NET ASSETS BETWEEN FUNDS
General Designated Restricted
Fund
Funds
Funds
2025
2025
Total
Funds
2025
Tangible fixed assets
Current assets excl cash
Cash
Current liabilitie5
Long term liabiIitie5
684,373
5,993
84,885
(28,983)
{83,716)
662.552
1,600
685,973
7,993
104,980
(28,983)
(83,716)
686,247
2,000
18,000
2,095
20.OtK)
3.695
General
Fund
2024
Designated Restricted
Funds
Funds
2024
Total
Funds
2024
Tangible fixed assets
Current assets excl cash
Cash
Current liabilities
Long term liabilxties
685,500
4,439
46,389
{6,994)
(120,868)
608.466
256
685,756
4,439
50,970
(6,994)
(120,868)
613.303
4,581
4037

CHRISTIAN oufREACH CENTRE (ABERDEEN)
12
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES
FOR THE YEAR TO 31 MARCH 2025
I report on the accounts of the charity for year ended 31 March 2025 which are set out on pa8es 4 tLTr 10.
Respe¢tive responsibilities of trustees and examlner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms
of the Charities and Trustee Investment (Scotland) Act 2005 and the Charity Accounts (Scotland)
Regujations 2006 (as amended). The charity trustees consider that the audit Tequirement of Regulation
10(l) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the
accounts as required under section 44(1) (c) of the Act and to stste whether particular rnatters have
come to my attention.
Basis of independent examiner's 8tatement
My exarnination 15 carried out in accordance with Regulation 11 of the Charities Accounts (Scotland)
Regulatio1)5 2006. An exaniination include5 a review of the accounting recor(ts kept by the charity and
o comparison of the accounts presented with those record5. 11 also inLludL'S Luiiyideratiuii uf any
unusual items or disclosures in the accounts and seeks explanations from the trustcos concerning any
such matters. The procedures undertaken do not provide all the evidence that would be required in an
audit and consequently I do Iiot express an audit opinion on the view given by the accounts.
Independent examinerf8 8tatement
In the course of my examination, no matter has come to my attention
which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting Tecords in accordance with Section 44(1) (a) of the 2005 Act and Regulation
4 of thc 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with Regulation 8
of the 2006 Accounts Resulation5
have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of
IIIL, .ICC()unts [() l)v re&iched.
Date:
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